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High Court of Punjab and HaryanaCWP/13067/2025disposed of

M/S Arihant Cotton Processing And Oil Mills v. State Of Punjab And Others

2025-05-08Mr. Justice Sanjeev Prakash Sharma,Mrs. Justice Meenakshi I. Mehta2 pages



                           

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-++ (. /01 (   The issue raised in the present writ-petition is challenge to subSections (2) and (3) of Section 174 of the Punjab Goods and Services Tax Act, 2017. The same provision was incorporated as Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 as has been incorporated in Punjab State Goods and Services Tax Act, 2017 and Haryana State Goods and Services Tax Act, 2017.

2.

Notice of motion.

3.

Mr. Gorav Kathuria, DAG, Punjab, accepts notice on behalf of the respondent-State.

4.

Challenge to vires of the said section was laid before the High Court of Kerala in bunch of cases which were decided in favour of the Revenue holding the provisions as within the framework of the Constitution SEEMA SHARMA 2025.05.15 11:24 I attest to the accuracy and authenticity of this order/judgment



     of India, and also the action was held to be within the competence of the department.

5.

The concerned assesses have assailed the judgment before the Supreme Court in C.A. No.006724/2024, [SLP(C) No.640/2023] titled as T.S. Belaraman vs. The Commercial Tax Officer and others along-with connected SLPs, wherein leave has been granted vide order dated 14.05.2024. By interim order, the Revenue was restrained from taking any coercive steps, which has been directed to be continued by the Supreme Court while granting leave.

6.

Now since the Supreme Court has granted leave, final adjudication will have to be done by the Supreme Court on the said issue. 7.

Keeping in view thereto, we propose to dispose of this writpetition and direct that the challenge to Section 174(2) of the GST Act, 2017 would be subject to the final outcome of the decision in the case of T.S. Belaraman (supra).

8.

Till the disposal of the SLP in T.S. Belaraman (supra) by the Supreme Court, recovery proceedings in respect of present petitioner shall remain stayed.

9.

Writ-Petition stands disposed of as above.

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          SEEMA SHARMA 2025.05.15 11:24 I attest to the accuracy and authenticity of this order/judgment